2014 (9) TMI 666

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....ities was granted in a clutch of stay applications on 10.07.2012. As the period of six months elapsed these applications, are filed seeking extension of operation of the stay. The appeals could not be disposed of on account of pendency of several older appeals and for no fault of the appellant. Hence, the stay granted on 10.07.2007 is extended to operate during pendency of the appeal. These applications are disposed of accordingly." The Revenue in the present appeal has formulated the following questions of law:- "1. Whether the Hon'ble CESTAT erred in granting waiver of pre-deposit of assessed demand in favour of the respondents during pendency of the appeal thereby extending the period of stay beyond 365 days ignoring the recent ame....

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....mers3, which was decided by a Division Bench of this Court on 8 October 2013, the Division Bench referred to the decision of the Supreme Court in Commissioner of Customs and Central Excise, Ahmedabad Vs. Kumar Cotton Mills Pvt. Ltd.4 While considering the provisions of the second proviso to Section 35C (2A) of the Act, the Supreme Court held as follows:- "6. The sub-section which was introduced in terrorem cannot be construed as punishing the assessees for matters which may be completely beyond their control. For example, many of the Tribunals are not constituted and it is not possible for such Tribunals to dispose of matters. Occasionally by reason of other administrative exigencies for which the assessee cannot be held liable, the stay a....